미국의 특별수요신탁에 관한 일고찰

초록

People with disabilities, especially those with severe disabilities, have no enough sources of income to lead a daily life compared with people with no disabilities in many cases. There are diverse income security plans for the disabled including the disability pension of National Pensions, the pension for the disabled in the Pension Act for the Disabled, and the allowance systems in Act on Welfare for the Disabled, but they offer no enough amounts and have limitations with meeting the various individual needs of the disabled. A trust system can be taken into consideration as a system to enable so-called custom service based on the individual needs of the disabled. One of those options may be the introduction of Special Needs Trust(SNT) for trusters with disabilities in the United States. In case of SNT, the property raised to fund the Trust is not included in the review of eligibility qualification of public aid, which prevents any hindrance to the access of the disabled to the public aid benefits after a trust is set up. Collective SNT is especially a very useful system for the families of people with disabilities that belong to the low income bracket in the middle class and can afford to leave only the property of 100~200 million won. In South Korea, the most important intention point will be the exclusion of trust funds raised to meet the special needs of the disabled from the property list in the National Basic Livelihood Security Act. When such funds are excluded from the criteria of property conversion in the National Basic Livelihood Security Act, there are open possibilities of the disabled benefiting from the public aid prescribed in the National Basic Livelihood Security Act and Pension Act for the Disabled. It is critical to make the best use of legal techniques of trust and recognize exceptions for the many principles of the current Trust Act in order to introduce SNT. It is needed to revise the National Basic Livelihood Security Act to establish exceptions for the property assessment criteria of public aid and the provisions of Trust Act and also the Act on Inheritance and Gift Taxes partially. The introduction of collective SNT demands the arrangement of relations between the current Trust Act and many potentially conflicting regulations with the Act, the establishment of qualification of trusteeship agencies, and the government's financial supports for trusteeship agencies, which makes it essential to enact a special act.

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